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A query was raised regarding whether the fee must be paid again when filing ordinary proceedings after an enforcement procedure (monitorio) has been archived due to a change of the defendant's address, and whether the previously paid amount can be deducted. The Directorate-General for Tax (DGT) ruled that the fee must be paid in full, without exemption or deduction.
Cuestión planteada Si procede liquidar de nuevo la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil, contencioso-administrativo y social y, en su caso, si procede descontar la cantidad liquidada por la presentación del monitorio.
La interposición de una demanda de juicio ordinario tras el archivo de un procedimiento monitorio está sujeta a la tasa sin exención. No procede el descuento de la cantidad abonada en el monitorio porque el archivo se debió al cambio de domicilio del deudor y no a una oposición al procedimiento.
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